this study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...

The aim of the present research is performing an informal analysis for internal audit involving the application of complex information system based on fuzzy logic. The same has been applied in internal audit involving the integration of the accounting field into the information systems field. The technological advancements can provide improvements to the work performed by the internal audit. Th...

the results of audit provide feedback about the extent of human resources management participation in the realization of the strategic objectives of organization for management. human resource management audit indicates to what extent human resources management performance is in the direction of productivity improvement. the aim of this article is study of different amount of organizational pro...

The paper proposes a knowledge audit methodology which has been particularly developed focusing on core processes approach. Organizational and knowledge management criteria are considered to select the core processes to be audited. The knowledge audit methodology proposed contains ten stages: Acquire organizational strategic information and identify organizational processes; Identify organizati...

The research explores a strategic control model by the emphasis on the green approach based on Simons’ levers of control framework. Special consideration is paid for assessing how much green is the organization. The purpose of this paper is to design a strategic control model for Audit institute of social security organization of Iran. The data is gathered from social security organization and ...

OBJECTIVE To explore and describe the implementation of the Royal College of Nursing's approach to audit--the dynamic standard setting system--within the current context of health care, in particular to focus on how the system has developed since its inception in the 1980s as a method for uniprofessional and multiprofessional audit. DESIGN Qualitative design with semistructure interviews and ...

This paper constructs and analyzes a simple model of auditing in which three principal issues are explored, namely: (i) The information contained in the report. An audit is a process of verification of a report of private information available to the reporter but not to the auditor. What information is contained in a report? Is it sufficient for the auditor to infer the private information exac...

We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...